Irish Revenue has issued eBrief No. 173/24 concerning updates to the Tax and Duty Manual on the so-called 'associated companies relief' from stamp duty on conveyances or transfers of a beneficial interest in property between associated bodies corporate. The update concerns exceptions to clawback of the exemption where the transferor and transferee cease to be associated within a period of 2 years of the date of execution of the instrument for the conveyance or transfer. In particular, updat…